---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stJ"
level: "subtitle"
label: "Subtitle J"
heading: "Coal Industry Health Benefits"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/stJ"
sections_count: 12
---

# Subtitle J — Coal Industry Health Benefits

Title 26 — Internal Revenue Code

## Contents

- [Chapter 99 — Coal Industry Health Benefits](/usc/26/stJ-ch99.md)